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Problems And Countermeasures Of Financial Management In Enterprise Groups At Present

2014/3/13 19:35:00 55

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Enterprise Group Financial Management Financial Countermeasures

(1) the problems existing in the enterprises affiliated to the enterprise group 
 1, and randomly adjust < a href= "http://www.91se91.com/news/index_c.asp > > financial statement < /a >. 
Managers of enterprises belonging to generally use the report to regulate performance. When enterprises perform well, they often conceal their income and profits. First, they make up for their performance when they fall down. Two, they are unwilling to reduce accumulated fund when they are willing to pay dividends. When business performance is poor, they often increase imaginary income and profits, one is to maintain a team image and keep their position, and the two is to enable team leaders to give greater support to their own development. 
 2, over reliance on the existing "a href=" http://www.91se91.com/news/index_c.asp "internal control /a > system, can not be actively improved. 
 the internal companies in the group often concentrate on product operation. Because the scale is not big enough, the staffing of the organization is not complete and the quality of personnel is not uniform, they can only passively carry out the existing financial system and internal control system of the parent company. Few of them have the energy and ability to combine the actual situation of their own companies in practice and study and effectively improve the existing internal control system. Finally, the internal control system is difficult to adapt to the business needs of enterprises and constrains the development of enterprises. 
 3, only report does not analyze. 
 the company affiliated to the enterprise group provides only financial statements without providing or untrue reports. The report is simple and timeliness is poor. 
 group expansion is growing faster and faster, sub companies are increasing, and the following monitoring efforts are generally weaker and weaker. Every month the company can report the accounting statements to the parent company last month, but there is a general report only. Because of the accrual basis of financial statements, if the financial analysis is not done, the non-financial professional executives can not understand the real situation of the enterprise from the financial statements. There is always a certain gap between the changing business situation and the isolated and static financial data. 
 4, reluctance to accept < a href= "http://www.91se91.com/news/index_c.asp" > financial supervision < /a >. 
 because of its corporate status, its managers often consider themselves capable of managing the responsible companies and unwilling to accept the supervision of their parent companies and shareholders, especially financial supervision. If you go to check accounts, the manager thinks that the parent company is distrust of him. If you send a financial officer, he does not think it is necessary to restrict his power. 
 (two) countermeasures. .
 1, straighten out the attitude of the manager. 
 first, we need to educate managers to make them realize that as owners of large shareholders, they have the right to understand the real situation of enterprises. As a manager, it is absolutely necessary and unconditional to provide spanparent business conditions and financial status for the parent company or large shareholder. Secondly, the financial situation is the most direct and accurate reflection of the quality of an enterprise. Managers should learn to describe the operation of a company in terms of financial figures. Therefore, financial analysis is not only a few ratio analysis of finance, but also a comprehensive analysis of the overall current business situation from the perspective of current business status, cash flow status and asset liability status. 
 2, establish a smooth financial information system. 
 financial information system is the main channel to reflect the operation of enterprises. If the financial information system is not smooth enough, the timeliness of business information must be poor. The establishment of financial information system must be regarded as an important task of financial work at the beginning of enterprise group. The establishment of a smooth financial information system is not a matter of decision. According to the different situations of enterprises, it is implemented step by step, from easy to difficult, from report summary to remote accounting centralized storage. Finally, the centralized management of real-time accounting information will be realized. 
P > 3, create a practical "financial comprehensive report" template. 
 enables enterprise management to complete, concise and systematic filling in and prepare monthly financial reports. The financial report template should include the following aspects: (1) the basic situation of the enterprise, registered capital, number of staff and workers, and product variety. (2) assets in the current period. Total assets, total liabilities and net assets. Analysis of potential assets profit and loss, assets and liabilities, adjusted actual assets, liabilities and interests. (3) operating conditions. Sales, market potential and trend of major profitable products. The distribution of customers. Expected sales and profit and loss situation for three months, problems and countermeasures. (4) financial problems should be solved in the near future. 
 4, strengthen auditing supervision. 
 carry out internal audit according to law, establish a regular audit system, and determine the audit tasks according to different enterprise conditions and different stages of operation. The main purpose of auditing is to strictly discipline financial and economic discipline. Two, it reflects the real financial situation of enterprises, so that the group leaders have a good idea of their companies. 
 5, establishing the responsibility system of "financial comprehensive report". 
 in order to ensure that the above financial control measures can be implemented, do not stay on paper. The manager of the company should be responsible for establishing the "comprehensive financial report" system. Corresponding penalties should be established for unscheduled reports, untrue reports and irresponsible reports, so as to ensure the successful completion of the comprehensive financial reporting system.